Pengaruh Intellectual Capital Dan Ukuran Fundamental Kinerja Perbankan Syariah

The objectives of this study were to verify the effect of Intellectual Capital components on the financial performance of Syariah banking, to verify the Intellectual Capital component with the most significant effect on the financial performance of Syariah banking, and to verify the role of the average growth of Intellectual Capital in the financial performance of Syariah banking in Indonesia. The population of this study were all of Syariah public banking (BUS) which were listed in BEI from 2014-2018. The type of research used in this study was applied research. The sampling type employed was purposive sampling. Through purposive sampling, 10 banking companies were taken as samples with a total of 50 research observations. This study found that Intellectual Capital components did not at all have positive effects on both the financial performance and the increase of financial performance of Syariah banking in the present and future, and the average growth of Intellectual Capital will not affect the financial performance of Syariah banking in the future.

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Publication Details

Journal
Jurnal Ilmiah Raflesia Akuntansi
Published
2024-10-31
DOI
https://doi.org/10.53494/jira.v10i2.445
Primary Topic
Islamic Finance and Banking Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Pengaruh Intellectual Capital Dan Ukuran Fundamental Kinerja Perbankan Syariah

Dian Mardiati Sari, Nurdina Suneta
Jurnal Ilmiah Raflesia Akuntansi
Islamic Finance and Banking Studies
article

Pengaruh Intellectual Capital Dan Ukuran Fundamental Kinerja Perbankan Syariah

Dian Mardiati Sari, Nurdina Suneta
article en

Abstract

The objectives of this study were to verify the effect of Intellectual Capital components on the financial performance of Syariah banking, to verify the Intellectual Capital component with the most significant effect on the financial performance of Syariah banking, and to verify the role of the average growth of Intellectual Capital in the financial performance of Syariah banking in Indonesia. The population of this study were all of Syariah public banking (BUS) which were listed in BEI from 2014-2018. The type of research used in this study was applied research. The sampling type employed was purposive sampling. Through purposive sampling, 10 banking companies were taken as samples with a total of 50 research observations. This study found that Intellectual Capital components did not at all have positive effects on both the financial performance and the increase of financial performance of Syariah banking in the present and future, and the average growth of Intellectual Capital will not affect the financial performance of Syariah banking in the future.

Jurnal Ilmiah Raflesia AkuntansiVol. 10(2)
Indonesia Open University (ID)
Openalex Percentile: Top 57%
Islamic Finance and Banking Studies
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